- The reduced rate can be applied depending on each component.
- An energy performance contract is an agreement between the beneficiary and the provider of an energy efficiency improvement measure.
- Payments are based on the level of energy efficiency improvement or other agreed performance criteria.
- This contract includes energy efficiency interventions and management of thermal energy supply systems.
- The contract ensures economic savings cover initial energy efficiency interventions.
- Invoicing for initial energy efficiency work is done periodically over the contract duration.
- The periodic fee includes fixed and variable components for maintenance and energy supply services.
- Each component of the periodic fee should be separately invoiced.
- The applicable VAT rate for each component is based on the specific service provided.
- For energy efficiency work on building envelopes, a 10 percent VAT rate may apply if classified as restoration or renovation.
Source: eutekne.info
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
